31386 paragraphs found
Assurance engagements, which include audit engagements, may only be accepted when the practitioner considers that relevant ethical requirements such as independence and professional competence will be satisfied, and when the engagement exhibits certain …
A statement that the engagement was performed in accordance with ASAE 3402 Assurance Reports on Controls at a Service Organisation , which requires that the service auditor plan and perform procedures to obtain reasonable assurance about whether, in all …
See ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment , paragraph A54 …